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УГОЛОВНОЕ ДЕЛО
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В 2011 году, выполняли работы для бюджетных организаций. У нас форма собственности - ЧП, все дозвилы и лицензии в порядке. Готовили документы, все как положено. Работы были выполнены, заказчику все понравилось. Уточню, работы отделочные (7 работ), суммы примерно от 12 до-90 тыс. грн . в этом году государство решило проверить использование бюджетных денег. Обэп изъял копии всех документов у заказчика, так как ничего предосудителього не было, мы тоже предоставили копии всех документов. Тут и началось самое интересное. Собраные документы, подают на экспертизу, и выясняют, что заработная плата, указанная в смете, больше фактически выплаченой зарплаты. т.е. в сметных документах начислено (примерно так) 80000грн плюс 30000грн налоги, а выплачено 30000грн. плюс 13000грн.налоги, это только за те месяцы когда были подписаны акты выполннных работ . Возбудили дело по факту. по ст.191 ч.2. Предъявляют воровсто 17000 грн (налоги). При проведении экспертизы не было учтено, что часть работ выполняли субподрядчики (на момент сбора документов это никого не интересовало), и зарплата своим работникам выплачивалась ежемесячно, согласно штатного расписания, даже в те месяцы, когда не было подписаных актов в.р.. экспертное заключение включило в себя только те месяцы, в которых были подписаны акты выполненых работ. а месяцы в которых выполнялись работы учтены не были. поэтому получилось такое расхождение.
но на мой взгляд это вообще не имеет никакого значения, сколько получено по смете, и сколько выплачено по факту, ведь зарплата начисляется, на основании утвержденного штатного расписания, все это прописано в кол. договоре. если они преъявляют воровство 17000 грн. налогов на зарплату, значит и зарплата не выплачена соответственно. Тогда возникает вопрос???? как поделить "лишние деньги". каков механизм???? или "лишние деньги" надо веруть государству ??? и с каких делов платить людям зарплату, если нет выполнения вообще???? кто добавит???
Статья 191. Присвоение, растрата имущества или завладение им путем злоупотребления служебным положением
1. Присвоение или растрата чужого имущества, вверенного лицу либо находившегося в его ведении, —
наказывается штрафом до пятидесяти не облагаемых налогом минимумов доходов граждан или исправительными работами на срок до двух лет, или ограничением свободы на срок до четырех лет, или лишением свободы на срок до четырех лет, с лишением права занимать определенные должности или заниматься определенной деятельностью на срок до трех лет или без такового.
2. Присвоение, растрата или завладение чужим имуществом путем злоупотребления должностным лицом своим служебным положением —
наказывается ограничением свободы на срок до пяти лет или лишением свободы на тот же срок, с лишением права занимать определенные должности или заниматься определенной деятельностью на срок до трех лет.
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